Selamat Datang di Website Dosen

The purpose of this study is to examine the determinant factors of the quality of Internet Financial Reporting (IFR) associated with investor relations. Factors to be determined are the condition of the company characteristics and mechanisms of corporate governance in Indonesia to 200 after the company first alphabetical sorting code on the Indonesia Stock Exchange (BEI) listed companies during January 2010 through December 2010. The findings of this study is a research instrument index Geerings et al. (2003) which has been modified is valid and feasible for use as a reliable index of quality assessment IFR investor relations. Further, the results of hypothesis showed that firm’s charcteristics variables, except Leverage, has a positive effect on quality of IFR significantly associated with investor relations. Corporate governance mechanisms, the two variables are independent commissioners and Auditor Type Big-4, both has a significant positive effect on quality of IFR significantly associated with investor relations.

Keywords: disclosure, internet financial reporting, investor relations, firm’s charcteristics, corporate governance mechanisms